Section 7216, data security and AI use
Tax return information, client data handling and software use.
Start here
| Page | Type | Applies to | State |
|---|---|---|---|
| Section 7216 basics for anyone who touches tax return informationWhat 26 USC 7216 and its regulations say, who they bind, what needs consent, and where a freelance accountant meets them. US rule, from primary text. | Overview | US rule | Draft |
Guides
| Page | Type | Applies to | State |
|---|---|---|---|
| AI-use policies for freelance accountantsWhat a written AI-use policy for a solo accounting practice should cover, built on confidentiality, section 7216, service-provider duties and security. | Guide | US rule; elsewhere, check your own regulator | Draft |
| Data security for remote accounting workPlain controls for accountants working on other firms' files from home, based on IRS Publication 4557, the FTC Safeguards Rule and NIST guidance. | Guide | US rule; elsewhere, check your own regulator | Draft |
| Handling client files: no downloads no email no personal cloudWhy client files should stay in the firm's workspace, what downloads, email and personal cloud accounts risk, and what to do instead. | Guide | US rule; elsewhere, check your own regulator | Draft |
| IRS Publication 4557 and the FTC Safeguards Rule for freelancersWhat IRS Publication 4557 and 16 CFR Part 314 ask of tax preparers, who the rule covers on the sources' wording, and what it means for a solo practice. | Guide | US rule | Draft |
| Section 7216 vs section 6713 vs Circular 230How the criminal rule in 26 USC 7216, the civil penalty in 6713 and Circular 230 section 10.51(a)(15) differ, with figures taken from the primary text. | Guide | US rule | Draft |
| Secure your home office: devices passwords and networksHome office security for accountants handling client files: device list, updates, encryption, passwords, router settings and physical space. | Guide | Country-neutral | Draft |
| Tax return information in audit files: when it shows upWhen an audit or review file holds tax return information under 26 CFR 301.7216-1(b)(3), and what the regulation lets an accounting firm do with it. | Guide | US rule | Draft |
| What to do if you suspect a data breachSteps for a freelance accountant who suspects a breach: contain, tell the firm, IRS and FTC routes, state law, helping clients, based on IRS and FTC pages. | Guide | US rule | Draft |
Tutorials
| Page | Type | Applies to | State |
|---|---|---|---|
| Set up multi-factor authentication and a password managerStep-by-step: list your accounts, choose a method, turn on MFA, set up a password manager and keep recovery codes safe. Based on NIST and IRS guidance. | Tutorial | Country-neutral | Draft |
Ethics pages
| Page | Type | Applies to | State |
|---|---|---|---|
| Section 7216 and work done outside the United StatesConsent rules in 26 CFR 301.7216-2 and -3 and Rev. Proc. 2013-14 for sharing tax return information with a preparer outside the United States. | Ethics | US rule; elsewhere, check your own regulator | Draft |
| Using AI tools with client data: what the Code impliesWhat the AICPA confidentiality section and section 7216 imply when client data meets AI tools: who they bind, two scenarios and what to do. | Ethics | US rule; elsewhere, check your own regulator | Draft |
Checklists
| Page | Type | Applies to | State |
|---|---|---|---|
| Remote work security checklist for accountantsDevice, account, network, file-handling and incident controls for accountants working remotely with client data, drawn from IRS Pub. 4557 and the FTC rule. | Checklist | US rule; elsewhere, check your own regulator | Draft |
Glossary entries
| Page | Type | Applies to | State |
|---|---|---|---|
| Section 7216US rule. Section 7216 of the Internal Revenue Code makes it a misdemeanour for a covered tax return preparer to knowingly or recklessly disclose, or... | Glossary | US rule | Draft |
| Section 7216Section 7216 of the Internal Revenue Code: the US rule that limits how a tax return preparer may disclose or use information furnished for a return. | Glossary | US rule | Draft |